(at the request of Senate Interim Committee on Finance and Revenue)
Chief Sponsors:
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Regular Sponsors:
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Bill Title:
Relating to tax reporting of multinational corporations; prescribing an effective date.
Catchline/Summary:
Removes Guatemala from list of jurisdictions of incorporation for which income must be included on Oregon corporate excise tax return, if corporation is member of unitary group with Oregon corporation. Removes Guatemala from list of jurisdictions of incorporation for which income must be included on Oregon corporate excise tax return, if corporation is member of unitary group with Oregon corporation.
Applies to tax years beginning on or after January 1, 2018.
Takes effect on 91st day following adjournment sine die.
Chapter Number:
Fiscal Impact:
May Have Fiscal Impact, But No Statement Yet Issued
Revenue Impact:
May Have Revenue Impact, But No Statement Yet Issued
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SB 155 Senate Committee On Finance and Revenue
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